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REMUNERAZIONE AGGIUNTIVA FARMACIE: RILEVANZA AI FINI IRES E IRAP


La Remunerazione Aggiuntiva 2023 riconosciuta alle farmacie per il rimborso dei farmaci erogati in regime di Servizio sanitario nazionale, concorre alla determinazione della base imponibile ai fini delle imposte sui redditi e dell'imposta regionale sulle attività produttive.Lo ha chiarito l'Agenzia delle Entrate, con la Risposta ad interpello n. 107 del 16 maggio. La Remunerazione Aggiuntiva 2023, spiegano le Entrate, è stata introdotta solo al termine del regime emergenziale ed è esclusivamente "connessa" all'esperienza maturata durante il periodo epidemiologico.Tali elementi inducono quindi a ritenere che, la stessa, non sia erogata in via eccezionale a seguito dell'emergenza epidemiologica da Covid­19 e che, dunque, per essa non trovi applicazione l'articolo 10­-bis del Dl n. 137/2020, che prevede che "i contributi e le indennità di qualsiasi natura erogati in via eccezionale a seguito dell'emergenza epidemiologica da COVID­19 e diversi da quelli esistenti prima della medesima emergenza, da chiunque erogati e indipendentemente dalle modalità di fruizione e contabilizzazione, spettanti ai soggetti esercenti impresa, arte o professione, nonché ai lavoratori autonomi, non concorrono alla formazione del reddito imponibile ai fini delle imposte sui redditi e del valore della produzione ai fini dell'imposta regionale sulle attività produttive (IRAP) e non rilevano ai fini del rapporto di cui agli articoli 61 e 109, comma 5, del testo unico delle imposte sui redditi, di cui al decreto del Presidente della Repubblica 22 dicembre 1986, n. 917". Fonte: https://www.agenziaentrate.gov.it
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If subscribing to the Newsletter, you must confirm your registration by means of a confirmatory mail sent to the recorded address.  In such case, handling includes:

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